Minimum Alternate Tax (MAT), 6th ed.

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Minimum Alternate Tax (MAT), 6th ed.

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Author C.A. Kamal Garg
  • Book Author: C.A. Kamal Garg
  • Number of pages: 480p.
  • Edition: 6th ed.
  • Binding: Softcover
  • Language: English
  • ISBN -13: 9789351394969
  • ISBN -10: 9351394964
  • Publisher: Bharat Law House
  • Publishing year: 2017
  • Debit Card, Credit Card, and Netbanking acceptable
  • 10 Days Replacement Policy.
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Table of Contents

Chapter 1: Minimum Alternate Tax (MAT) — An Introduction
Chapter 2: Net Profit as per Profit and Loss Account
Chapter 3: Income Tax Paid/Payable/ Provision for Income Tax
Chapter 4 Amounts Carried to Reserves
Chapter 5 Unascertained Liabilities
Chapter 6: Provision for Losses of Subsidiary Companies
Chapter 7: Dividends paid or proposed
Chapter 8: Tax Free Incomes and Expenditures Related to them
Chapter 9: Expenditure Relatable to Share of Income in AOP/BOI
Chapter 10: Expenditure relatable to Foreign Company's Income Taxable at less than MAT rate of 18.5%
Chapter 11: Notional Loss of Sponsors of REITS and INVITS on Exchange of Shares in SPV for Units of REIT/INVIT or Due to Change in Value of Units or Loss on
Transfer of Units
Chapter 12: Expenditure Relatable to Resident Company's Royalty Income from Patents Chargeable to tax u/s 115BBF @10% (i.e. at less than MAT rate of 18.5%)
Chapter 13: Amount of Depreciation and Revaluation Reserve in Respect of Asset Retired/Disposed Off
Chapter 14: Withdrawals from Reserves or Provisions
Chapter 15: Loss Brought Forward or Unabsorbed Depreciation
Chapter 16: Profits of a Sick Industrial Company
Chapter 17: FAQs under MAT
Chapter 18: Rationalisation of provisions of section 115JB in line with Indian Accounting Standard (Ind-AS)
Appendix 1: Indian Accounting Standard (Ind AS) 101: First-time Adoption of Indian Accounting Standards
Chapter 19: FAQs on Schedule III under Companies Act, 2013
Chapter 20: Ind AS Financials Format — A Comparison with AS Financials Format
Chapter 21: Significant Accounting Standards pertinent to MAT under Income Tax Act, 1961
Chapter 22: Accounting Treatment for MAT Credit
Chapter 23: Special Provisions Relating to Certain Limited Liability Partnerships (LLP)
Chapter 24: Alternate Minimum Tax (AMT) on all persons other than companies [Section 115JC to 115JF Chapter XIIBA]
Chapter 25: Other Significant Judgments on MAT
Chapter 26: Levy of MAT on FIIs
Chapter 27: Illustrations on MAT
Chapter 28: Draft guidelines for computation of book profit by Ind AS Compliant Companies
Appendix 1: Relevant Statutory Provisions
Appendix 2: Rule 40B with Form 29B
Appendix 3: Sections 115JC to 115JF
Appendix 4: Rule 40BA with Form 29C
Appendix 5: Schedule III of Companies Act, 2013
Appendix 6: Schedule II of Companies Act, 2013

More Information about Minimum Alternate Tax (MAT), 6th ed.

Book Author C.A. Kamal Garg
Number of pages 480p.
Edition 6th ed.
Binding Softcover
Language English
ISBN -13 9789351394969
ISBN -10 9351394964
Publisher Bharat Law House
Publishing year 2017

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